https://www.taxtmi.com/caselaws?id=280952 The court set aside the impugned orders rejecting C Forms, emphasizing the necessity of a fair process before canceling C Forms. It noted that validly issued C Forms cannot be retrospectively canceled without proper justification. The court highlighted the importance of diligent verification by selling dealers and clarified that Delhi VAT authorities cannot give effect to retrospective cancellation if not permitted by law. The respondents were directed to reassess the case, considering the cancellation of C Forms and ensuring a fair process for the petitioner. en-us Wed, 14 Nov 2018 00:00:00 +0530 Tue, 28 May 2019 07:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280952 The court set aside the impugned orders rejecting C Forms, emphasizing the necessity of a fair process before canceling C Forms. It noted that validly issued C Forms cannot be retrospectively canceled without proper justification. The court highlighted the importance of diligent verification by selling dealers and clarified that Delhi VAT authorities cannot give effect to retrospective cancellation if not permitted by law. The respondents were directed to reassess the case, considering the cancellation of C Forms and ensuring a fair process for the petitioner. Case-Laws VAT and Sales Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280952